CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: -
GENERAL INTERPRETATIVE RULES (GIR)S:
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8415 - AIR-CONDITIONING MACHINES, COMPRISING A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 841520 - OF A KIND USED FOR PERSONS, IN MOTOR VEHICLES.
TARIC CODE 8415200090 - OTHER THAN PRE-CHARGED WITH HYDROFLUOROCARBONS (HFCS).
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO SECTION XVII - NOTE 2(e).
HSEN TO CHAPTER 84 - GENERAL NOTE (B) (2).
HSEN TO HEADING 8415 - SUBHEADING EXPLANATORY NOTES TO 8415.20.